This paper examines the range of activities undertaken in the mid-1850s by the men who formed the early professional accounting bodies. It also highlights the social differences that existed between the founding members of the Edinburgh and Glasgow chartered accountants' societies. In spite of the differences that existed both in the work undertaken by and the social differences between the two groups, they responded jointly to any outside threat to their professional body.
This paper extends the seminal study of the role of the UK accounting profession undertaken by Johnson and Caygill (1971). It is argued that the influence of the British accounting profession upon overseas countries has changed significantly from the export of UK accountants to the export of examinations. This has greatly facilitated the attainment of a UK qualification by overseas nationals and thus enhanced the international influence of UK accounting principles and practices. The possible implications of this trend for importing countries are also explored. Finally, the paper discusses the impact of this new development upon the professional body which is the leading provider of overseas examinations.International Accounting;Accounting History;Professional Bodies;Accounting Education,
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